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NY M82226

May 5, 2006

CLA-2-44:RR:NC:2:230 M82226


TARIFF NO.: 4420.90.8000

Ms. Francine Marcoux
Hampton Direct, Inc.
350 Pioneer Drive
P.O. Box 1199
Williston, VT 05495

RE: The tariff classification of a wooden notepad holder with two pegs from China

Dear Ms. Marcoux:

In your letter dated April 6, 2006 you requested a tariff classification ruling.

The ruling was requested on a product identified as the “Seacoast Notepad Holder w/Two Pegs”, item # 54240. A sample of the product was submitted. It consists of a wooden wall hanging with a notepad holder and two wooden pegs. The wall hanging consists of a wooden plaque measuring 11-3/4” x 6-1/2” and having the appearance of a weathered board. The plaque is decorated with various seaside accents such as a seashell, a fishing net and polyresin figures of a fish, a pelican, a lighthouse and a life-saving ring. The plaque has two holes drilled on one side near the top through which a wire is inserted. The wire is also attached to a wood strip and holds a 4-1/2” x 3” paper notepad. Two wooden pegs for hanging articles such as keys, leashes and hats are mounted on the bottom of the plaque.

The applicable subheading for the “Seacoast Notepad Holder w/Two Pegs”, item # 54240, will be 4420.90.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for wooden articles of furniture not falling within chapter 94. The rate of duty will be 3.2 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect.

This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the CBP.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Paul Garretto at 646-733-3035.


Robert B. Swierupski

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